Transfer, Sales & Use Taxes in M&A

The same sales tax that applies to consumer sales at retail also apply to the sale or transfer of business assets. This is often a startling realization that has profound implications for the economics and structure of many common business transactions, including asset sales, M&A, and sales of business interests. This program is a practical guide to when and how state and local sales, use and transfer taxes apply to business transactions, how to identify the liability early, and planning to avoid successor or transferee liability before it is too late.